Background Note | HBS Case Collection | January 2008 (Revised May 2013)

Accounting for Interest Rate Derivatives


Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133.

Keywords: Accounting; Financial Instruments; Interest Rates; Standards;


Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)